Intra-units cost charging practices across countries, challenges faced: Creation of a framework with relevant improvements
2023 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE credits
Student thesis
Abstract [en]
Aim: The research aims at analyzing the intra-units cost charging across different countries, projects, and functions in order to establish cost charging transparency, fairness, and accountability. Furthermore, would suggest a framework seeking to ensure a smooth and consistent intra units cost charging across countries, projects and functions of a MNC.
Methodology: The study was guided by a qualitative strategy with an element of action research. A total of 7 interviews were conducted with 5 people; 2 of them were interviewed twice due to the nature of the study involving action research and gaining feedback from them.
Findings: The analysis revealed that there are variances in the determination of the rate used by various units of this MNC which causes a perception of unfairness and cumbersomeness in determining the costs to be charged between units. The desire to get a harmonized costs charging framework was noticed and recommendations for potential ways to arrive at that were laid out as well.
Conclusion: It is essential to deal with intra-unit’s costs charging on a continuous basis as the MNC tends towards a harmonization of this process. There is a need to be flexible and adaptable to imminent changes.
Place, publisher, year, edition, pages
2023.
Keywords [en]
Intra-units costs charging, consistent framework, cross-country cost charging variance, legal and regulatory considerations; project management, Organization change
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-46948OAI: oai:DiVA.org:du-46948DiVA, id: diva2:1797219
Subject / course
Business Administration and Management
2023-09-142023-09-14